Results 21 to 30 of about 947,201 (311)
Open Heart, 2019 Objective To assess the potential impact of reduction in salt intake on the burden of cardiovascular disease (CVD) and premature mortality in Cameroon.Methods Using a multicohort proportional multistate life table model with Markov process, we modelled ...
J Lennert Veerman +2 more
doaj +1 more source
Cost of Equity and Earnings Transparency [PDF]
پژوهشهای تجربی حسابداری, 2013 Purpose- The purpose of this research is to examine the relation between earnings transparency and cost of equity. Also the relation between earnings transparency and abnormal return is examined. Design/methodology/approach- Financial data of 121 listed
Ghasem Blue, Masoud Rahmani Mehr
doaj +1 more source
The Effect of Intellectual Capital Efficiency and Informational Transparency on Cost of Equity Owners [PDF]
پژوهشهای مدیریت عمومی, 2019 The role of financial information transparency of companies and efficiency of intellectual capital has been more important in recent years. Non-transparent financial information along with reducing informational quality lead to increasing information ...
Zahra Fotourehchi +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi, 2018 This study aims to examine the effects of tax avoidance, accrual profit management, real profit management, and capital intensity on equity costs. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which ...
Amrie Firmansyah, Ahmad Sigid Febriyanto
doaj +1 more source
Controlling shareholder share pledging and Enterprise Cost Stickiness: Evidence from Chinese Firms [PDF]
E3S Web of Conferences, 2020 Using a sample of Chinese enterprises pledge during the period 2008-2017, this paper investigates the cost management behavior of enterprises during the pledge period of major shareholders’ stock rights.
Li Ziyang +3 more
doaj +1 more source
CFA Digest, 1997 Abstract Estimates of the cost of equity for industries are imprecise. Standard errors of more than 3.0% per year are typical for both the CAPM and the three-factor model of Fama and French (1993). These large standard errors are the result of(i) uncertainty about true factor risk premiums and (ii) imp ecise estimates of the loadings of industries on
Eugene F. Fama, Kenneth R. French
openaire +2 more sources
The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
doaj +1 more source
The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [PDF]
پژوهشهای تجربی حسابداری, 2017 This study examines the relation of earnings quality, voluntary disclosure and information asymmetry to the expense of equity. The sample consists of 127 firms listed in Tehran Stock Exchange during the period from 2010 to 21014.
Ebrahim Abbasi, Mohsen Bazrafshan
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Does graph disclosure bias reduce the cost of equity? [PDF]
, 2007 Research on disclosure and capital markets focuses primarily on the amount of information provided but pays little attention to the presentation format of this information.
Muiño Vázquez, Flora, Trombetta, Marco
core +1 more source
Conservatism, Disclosure and the Cost of Equity Capital [PDF]
SSRN Electronic Journal, 2011 This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the relation is conditional on the firm’s information ...
Artiach, Tracy, Clarkson, Peter
openaire +3 more sources